However, paragraph 65, which stated that the estate would include the assets of the debtor as at the date of commencement of insolvency proceedings, did not cover the treatment of assets that were acquired in the period between the application for commencement and the commencement itself or that were transferred fraudulently or on a preferential basis.
Sin embargo, el párrafo 65, que estipula que la masa de la insolvencia debe incluir los bienes que posea el deudor en la fecha de apertura del procedimiento de insolvencia, no abarca el trato dado a los bienes que se adquirieron en el período entre la solicitud de apertura y la propia apertura o que se transfirieron fraudulentamente o sobre una base preferente.